2019 (5) TMI 491

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....s, declaring 57.30% Iron (Fe) content, falling under CTH 2601 11 42, under an agreement with the foreign buyer, located at China being contract No.MIPL/SILO-01 dt. 13.07.2017. The related Shipping Bill No.7545595 dt.24.07.2017, pending submission of required documents, was provisionally assessed by the department, and the export was allowed at Nil rate of duty, in terms of Notification No.15/2016-Cus dt.01.03.2016. The Fe content, declared by the respondent in the shipping bill, was based on the load port analysis report prepared by M/s. Mitra SK Pvt. Ltd. 2.2 If the Fe content is between 55% and 58%, the rate of export duty is NIL, and more than 58% the rate of duty is 30% ad valorem. 2.3 In the terms of the contract with overseas buye....

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....months after the date of shipment. 2.7 The Asst. Commissioner assessed the iron ore, on the basis of Fe content of 62.4%, applying the rate of export duty of 30% ad valorem, rejecting the analysis report of the load port as well as the CIQ report of the discharge port. 2.8 The above Order-in-Original was challenged by the respondent before the Commissioner of Customs (Appeals), Custom House, Kolkata, which was disposed of by the impugned OIA dt.17.11.2018, and the appeal was allowed in favour of the respondent, setting aside the Order-in-Original dt.24/07/2018 passed by the Asst. Commissioner. 3. The Commissioner (Appeals) took the view that the test report from the Chemical Examiner cannot be relied on since the samples were not draw....

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....ical Examiner's report cannot be relied upon. (iii) He also submitted that the samples were not drawn by following the CBEC guidelines in the Customs Manual giving the procedure of drawal of samples for clearance of imported and exported goods. The Provision of Section 144 of the Customs Act, 1962 has also not been followed. 6. Heard both sides and perused the record. 7. The dispute has arisen regarding the liability of the Respondent to pay export duty on the Iron Ore Fines exported by them. Notification No.15/2016-Cus dt. 01/03/2016 grants exemption from payment of export duty if the Fe content is between 55% and 58%. If the Fe content is more than 58%, export duty of 30% is liable to be paid. 8. Testing of samples from the expor....